Podcast
Questions and Answers
What is the timeframe for serving an objection notice for Domestic Taxes?
What is the timeframe for serving an objection notice for Domestic Taxes?
Within how many days will the Tax Identification Number (TIN) be processed after fulfilling all requirements?
Within how many days will the Tax Identification Number (TIN) be processed after fulfilling all requirements?
How long will the processing of Tax Clearance Certificates take?
How long will the processing of Tax Clearance Certificates take?
What is the maximum number of business days for the completion of the Tax Exemption Process?
What is the maximum number of business days for the completion of the Tax Exemption Process?
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How often will URA provide an updated list of licensed Tax and Clearing agents?
How often will URA provide an updated list of licensed Tax and Clearing agents?
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How many business days will it take for the Approval and Cancellation of Agency notices to be processed?
How many business days will it take for the Approval and Cancellation of Agency notices to be processed?
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What is the commitment time for responding to inquiries and complaints through URA’s platforms?
What is the commitment time for responding to inquiries and complaints through URA’s platforms?
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How accessible are URA online systems for taxpayers?
How accessible are URA online systems for taxpayers?
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What should taxpayers include in their application to ensure they receive feedback?
What should taxpayers include in their application to ensure they receive feedback?
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What happens if a taxpayer does not submit their return by the due date?
What happens if a taxpayer does not submit their return by the due date?
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What right allows taxpayers to receive explanations of URA decisions?
What right allows taxpayers to receive explanations of URA decisions?
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Which statement is true about the e-filing process?
Which statement is true about the e-filing process?
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What is the auto-generated receipt after a successful upload of a return called?
What is the auto-generated receipt after a successful upload of a return called?
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Which of the following is NOT an obligation of the taxpayer?
Which of the following is NOT an obligation of the taxpayer?
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What right allows taxpayers to appoint a representative?
What right allows taxpayers to appoint a representative?
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If a taxpayer encounters issues while filling out their return, what should they do?
If a taxpayer encounters issues while filling out their return, what should they do?
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What is expected from the URA when objections are raised by taxpayers?
What is expected from the URA when objections are raised by taxpayers?
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What is the purpose of the Return Modified Advice Notice?
What is the purpose of the Return Modified Advice Notice?
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How can a taxpayer apply for an extension to submit a return late?
How can a taxpayer apply for an extension to submit a return late?
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Which responsibility involves keeping detailed account records?
Which responsibility involves keeping detailed account records?
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Which right allows taxpayers to contest decisions made by URA?
Which right allows taxpayers to contest decisions made by URA?
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What is one of the key benefits of electronic payment for taxes?
What is one of the key benefits of electronic payment for taxes?
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What obligation requires accurate and timely submission of tax information?
What obligation requires accurate and timely submission of tax information?
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What right gives taxpayers access to an independent tribunal for appeals?
What right gives taxpayers access to an independent tribunal for appeals?
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What is the maximum number of days for which an extension can be granted?
What is the maximum number of days for which an extension can be granted?
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What is the penalty for failure to furnish a tax return within the due date?
What is the penalty for failure to furnish a tax return within the due date?
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How long does a taxpayer have to amend a tax return if it’s not under investigation?
How long does a taxpayer have to amend a tax return if it’s not under investigation?
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Which penalty is associated with knowingly making false or misleading statements?
Which penalty is associated with knowingly making false or misleading statements?
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What should a taxpayer do after a successful upload of their return online?
What should a taxpayer do after a successful upload of their return online?
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What condition must be met for a taxpayer to amend their tax return?
What condition must be met for a taxpayer to amend their tax return?
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What is the consequence of understating provisional chargeable income by more than 10%?
What is the consequence of understating provisional chargeable income by more than 10%?
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Which of the following statements is TRUE regarding tax return submission?
Which of the following statements is TRUE regarding tax return submission?
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What are the core values emphasized by the Uganda Revenue Authority?
What are the core values emphasized by the Uganda Revenue Authority?
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Who leads the management of the Uganda Revenue Authority?
Who leads the management of the Uganda Revenue Authority?
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Which division is NOT part of the management structure at URA?
Which division is NOT part of the management structure at URA?
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What is the main responsibility of the Customs Services Department at URA?
What is the main responsibility of the Customs Services Department at URA?
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Which department handles the administration of domestic tax affairs?
Which department handles the administration of domestic tax affairs?
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What is the tagline used by the Uganda Revenue Authority?
What is the tagline used by the Uganda Revenue Authority?
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Which of the following departments provides legal services and represents URA in courts?
Which of the following departments provides legal services and represents URA in courts?
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What is the primary promise of URA's client value proposition?
What is the primary promise of URA's client value proposition?
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What happened to the tax departments of the East African Community after its collapse?
What happened to the tax departments of the East African Community after its collapse?
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Under which act does the Uganda Revenue Authority administer most tax laws?
Under which act does the Uganda Revenue Authority administer most tax laws?
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Which principle of taxation is primarily concerned with equitable distribution of tax burden?
Which principle of taxation is primarily concerned with equitable distribution of tax burden?
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What act governs the administration of the East African Community Customs union?
What act governs the administration of the East African Community Customs union?
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Which legislative act provides the framework for the authority to levy taxes in Uganda?
Which legislative act provides the framework for the authority to levy taxes in Uganda?
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When was the Uganda Revenue Authority established to administer Central government taxes?
When was the Uganda Revenue Authority established to administer Central government taxes?
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Which of the following acts was NOT mentioned as part of the tax laws administered by the Uganda Revenue Authority?
Which of the following acts was NOT mentioned as part of the tax laws administered by the Uganda Revenue Authority?
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What year did the East African Community re-establish itself?
What year did the East African Community re-establish itself?
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Study Notes
Taxation Handbook - Uganda Revenue Authority
- The handbook is a guide to taxation in Uganda, sixth edition, fiscal year 2023-24.
- Copyright and ownership
- All rights reserved. No part of this publication may be reprinted or reproduced.
- Layout, design, etc.
- ISBN 978-9970-02-977-8
- Disclaimer: Information for guidance only, not a substitute for law; subject to change.
Part A - Background to Taxation
- Introduction to Taxation: Taxation is essential for the development of modern states.
- History of Taxation in East Africa: Taxes were introduced by early colonial administrators.
- Legality of Taxes collected by the Central Government: Tax is legally imposed only by authority of an Act of Parliament.
- Principles of Taxation:
- Equity/Fairness
- Convenience
- Certainty
- Economical
- Simplicity,
- Ability to Pay.
- The Nature of a Good Tax System: Includes progressive, regressive, and proportional tax types.
- Role of Taxation
- About Uganda Revenue Authority: This is a statutory authority established by the Uganda Revenue Authority Act, responsible for the assessment, collection, and administration of taxes, fees, and non-tax revenue.
- Taxpayer's Charter: Outlines the rights and obligations of the taxpayer.
- Brief on E-tax: E-registration, e-filing, and e-payment processes.
- Definition of Key Terms: Defines terms like 'person', 'chargeable income', 'gross income', 'resident', 'resident company', and 'year of income'.
- Scope of Tax Liability: Explains how tax liability depends on residence status.
Part B - Domestic Taxes
- Tax Registration
- Return filing
- Assessments
- Objections and Appeals
- Payment and recovery of Tax
- Persons Assessable to tax
- Taxation of Small Business Taxpayers
- Individual Income Tax
- Corporation Tax
- Pay As You Earn
- Withholding Tax
- Rental Tax
- Value Added Tax
- Income Tax Clearance Certificate (TCC)
- Tax stamps
- Non-Tax Revenue (NTR)
Part C - Customs
- Customs Clearing Agent
- Declaration of Goods
- Assessment of duties and Taxes
- Customs Valuation
- Payment of Customs taxes
- Objection and appeals
- Clearance of Passengers and Baggage
- Post parcel and courier
- Warehousing of goods & motor vehicles on arrival
- Groupage cargo clearance procedure
- Auction at customs warehouse
- Temporary Importation
- Transit and Transshipment
- Export Procedure
- Prohibited and Restricted Goods
- Clearance of Temporary Exports
- Exports under a simplified regime
- Exemption Regime
- Automated System for Customs Data (ASYCUDA)
- Customs Trace Facilitation Initiatives
- Security and Facilitation in a global Environment (SAFE)
- Regional Electronic Cargo Tracking System
- Uganda Electronic Single Window (UESW)
- Document Processing Center
- Special Features of the Taxes Administered by the URA
Part D - Special Features of the Taxes Administered by the URA
- Payment of Tax
- Regulations
- Rulings
- Practice Notes
- Private Rulings
- Double Taxation Treaties
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Description
Test your knowledge about the timelines and processes related to domestic taxes. This quiz covers objection notices, Tax Identification Number processing, Tax Clearance Certificates, and more. Challenge yourself to see how well you understand URA's systems and procedures!
